🧮 NY Payroll Calculator

The Inspection Boys — W-2 Employee Payroll
▶ Run Payroll
👤 Employees
📋 History
📖 Tax Guide
⚖️ Disclaimer This tool uses 2025 IRS & NY tax tables for estimation. Verify with your accountant before filing. Tax tables may change year to year.

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💰 Pay Period

📊 YTD (Year-to-Date Prior to This Period)

📋 Payroll Breakdown

Enter gross pay and select an employee to calculate

➕ Add Employee

📋 Employee Roster

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ℹ️ About W-4 Allowances

2020+ W-4: No allowances box. Set federal allowances to 0. Add specific dollar amounts in "Additional Withholding" if employee requested it.

Pre-2020 W-4: Enter allowances from Box 5. Each allowance reduces taxable wages by ~$4,300/year.

NY IT-2104: Enter allowances from Line 1. Each reduces NY taxable wages by $1,000/year. Default = 1 allowance.

📋 Pay Run History

🇺🇸 Federal Taxes (Every Paycheck)

Social Security

Employee pays 6.2% of gross wages. You (employer) match another 6.2%.

Wage base 2025: $176,100. Once an employee earns $176,100 cumulative for the year, SS stops for the rest of the year.

Medicare

Employee pays 1.45% of ALL wages (no cap). You match 1.45%.

Additional 0.9% on wages over $200,000 (single) / $250,000 (married) — employee only, no employer match.

Federal Income Tax Withholding

Calculated from IRS Publication 15-T tables. Depends on employee's W-4 (filing status + allowances). The 2025 brackets:

RateSingle (Annual Income)Married (Annual)
10%$0 – $11,925$0 – $23,850
12%$11,925 – $48,475$23,850 – $96,950
22%$48,475 – $103,350$96,950 – $206,700
24%$103,350 – $197,300$206,700 – $394,600
32%$197,300 – $250,525$394,600 – $501,050
35%$250,525 – $626,350$501,050 – $751,600
37%Over $626,350Over $751,600

FUTA (Federal Unemployment)

Employer only — employee pays nothing. 6% on first $7,000 of wages per employee per year. If you pay NY SUI on time, you get a 5.4% credit, so effective rate = 0.6%.

Max per employee per year: $42 (after credit).

🗽 New York State Taxes

NY State Income Tax

Withheld based on IT-2104 allowances and NY brackets. 2024/2025 rates:

RateSingle (Annual)
4.00%$0 – $8,500
4.50%$8,500 – $11,700
5.25%$11,700 – $13,900
5.85%$13,900 – $80,650
6.25%$80,650 – $215,400
6.85%$215,400 – $1,077,550
9.65%+Over $1,077,550

NY State Disability Insurance (SDI)

Employee pays $0.60/week, capped at $31.20/year. You purchase a NYS DB policy (private insurer or State Insurance Fund).

NY Paid Family Leave (PFL)

Employee pays 0.388% of gross wages (2025 rate). Capped at NY SAWW × 52 = $91,374/year. Max employee contribution: $354.53/year.

Employer does not contribute — it's 100% employee-funded.

NY Unemployment Insurance (SUI)

Employer only. Rate varies by experience — new employers pay 2.9% on first $12,500 of wages per employee per year. Max $362.50/employee/year (new employer).

NYC Local Tax (if employee lives in NYC)

NYC residents owe additional city tax (3.078% – 3.876%). Withheld from paycheck.

📅 Your Employer Obligations

Quarterly (Form NYS-45)

  • File quarterly with NY: Jan 31, Apr 30, Jul 31, Oct 31
  • Report wages paid and taxes withheld
  • Pay any SUI owed

Federal Deposits (Form 941)

  • File quarterly Form 941 with IRS
  • Deposit FICA + federal income tax withheld. Small employers: monthly deposits by the 15th of following month.
  • Annual Form 940 (FUTA)

Year-End (W-2s by Jan 31)

  • Issue W-2 to each employee by January 31
  • File Copy A of W-2s + W-3 with SSA by Jan 31
  • File NYS-45-ATT annual reconciliation